Detecting Corporate’s Earnings Manipulation in Thailand Corporate Governance Attributes and Audit Report Timeliness: Mediating Role of Corporate Disclosure and Transparency and Moderating Role of
A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals* Sarayut Rueangsuwan † Kasetsart University, Thailand August 2015 Abstract Prior literature on meeting or beating
Quantitative methods in accounting research A String of Earnings Increases, Future Earnings Uncertainty, and Firm Fundamentals Sarayut Rueangsuwan Kasetsart University SEC Working Papers Forum 19th
Promotion Operation Review ... 1 The effect of natural disaster on earnings management Supavinee Jevasuwan Kasetsart University SEC Working Papers Forum 19th August 2015 2 Research Question 3
decreased 13.10% form previous year which in line with other LPG Trader under section 7 of Fuel Trade Act, B.E.2543. 2. Transportation service income slightly increased 3.97 Million Baht, or 33.06% from last
LPG volume, resulted in increased LPG sold to industrial sector 85.90%. While LPG sold to transportation sector decreased 15.13% form previous year which in line with other LPG Trader under section 7 of
household sector 102.64% from the same period of previous year. While LPG sold to transportation sector decreased 11.94% form previous year which in line with other LPG Trader under section 7 of Fuel Trade
higher earnings from operations. 1.9 Profit Sharing for non-controlling interest of a subsidiary company On Oct 1’ 2010, the company sold partial investment in a subsidiary company to Japanese alliance
million or decreased by 4.9 percent, when comparing to corporate tax expenses by 14.83 million in the same period of previous year. This was mainly due to lower earnings from operations. 1.9 Profit Sharing
transportation sector decreased 19.80% form previous year which in line with other LPG Trader under section 7 of Fuel Trade Act, B.E.2543. 2. Conversion kit installation income decreased 2.56 Million Baht or 55.41